The taxable person liable to Tax Deduction at Source is required to take registration under GST and for that, the registrations on the GST portal will start from 18th of September 2017 ( based on the press release after the 21st GST Council Meeting). The actual date of commencement of TDS will be notified accordingly.
TDS is applicable on contracts related immovable properties and the process of registration can be accessed from here.
Who has to deduct TDS?
- A department or establishment of the Central or State Government, or
- Local authority, or
- Governmental agencies, or
- Persons or category of persons as
For other provisions of GST you can check this document GST_TDS